M/S REINEKA INDIA,KOLKATA vs. ITO, WARD-31(4), KOL, KOLKATA

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ITA 2079/KOL/2016Status: DisposedITAT Kolkata16 January 2019AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's submission that they did not authorize their advocate to withdraw the appeal. Therefore, the matter was set aside to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) because their advocate did not advance arguments. The assessee claimed they never authorized the advocate to withdraw or not press the appeal.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal without hearing the assessee, due to the conduct of their authorized representative, violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri S.S. Godara Ravi

Assessment Year: 2011-12 M/s. Reineka India.....................……….….............................…..……………….…...……..…….............Appellant 29A, Justice Chandra Madhav Road Kolkata – 700 020 [PAN : AAEFR 4152 N] Vs. Income Tax Officer, Ward-31(4), Kolkata..…........…...........................……………...…...........Respondent Appearances by: Shri Subash Agarwal, Advocate, appeared on behalf of the assessee. Shri Saurabh Kumar, Addl. CIT, Sr. D/R. appearing on behalf of the Revenue. Date of concluding the hearing : December 4th , 2018 Date of pronouncing the order : January 16th, 2019 ORDER Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-9, Kolkata, (ld. CIT(A)) passed u/s. 250 of the Income Tax Act, 1961, (the ‘Act’), dt. 30/08/2016, for the Assessment Year 2011-12.

2.

After hearing rival contentions, we find that the ld. First Appellate Authority has dismissed the appeal of the assessee on the ground that no arguments were advanced by the ld. Advocate, Mr. Anirban Lahiri. We are convinced that the submissions of the assessee that it never authorized the said advocate to withdraw or not press the appeal before the ld. CIT(A). The ld. Counsel for the assessee submitted an affidavit and prayed that if the issue is set aside to the file of the ld. CIT(A), they would properly represent the case.

3.

In view of the above submission, we set aside the matter to the file of the ld. CIT(A) for fresh adjudication after giving the assessee adequate opportunity of being heard, on the grounds of natural justice. The assessee is directed to appear before the ld. CIT(A) within one month of receipt of this order, either by himself or through his Authorised Representative, take notice and thereafter continue to co-operate till the disposal of the appeal.

Assessment Year: 2011-12 M/s. Reineka India

4.

In the result, appeal of the assessee is allowed for statistical purposes as directed above. Kolkata, the 16th day of January, 2019.

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